Hoover v. Commissioner’s Empirical Analysis
1996
Citation profile
12 federal appellate · 3 state decisions
How this case has been cited
Cited by 90 later decisions — most recently August 2022 · most notably Lovejoy v. Commissioner (2002), Estate of Goldman v. Commissioner (1999)
12 federal appellate · 3 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on West Virginia State Department of Tax & Revenue v. Internal Revenue Service · Kunkle v. Kunkle · Kaechele v. Kaechele · Zimmie v. Zimmie
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 90 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“eliminate the subjective inquiries into intent and the nature of payments that had plagued the courts in favor of a simpler, more objective test.”
9 later decisions quote this exact passage · from the majority“(A) such payment is received by (or on behalf of) a spouse under a divorce or separation instrument, (B) the divorce or separation instrument does not designate such payment as a payment which is not includible in gross income under this section and not allowable as a deduction under section 215, (C) in the .case of an individual legally separated from his spouse under a decree of divorce or of separate maintenance, the payee spouse and the payor spouse are not members of the same household at the time such payment is made, and (D) there is no liability to make any such payment for any period after the death of the payee spouse and' there is no liability to make any payment (in cash or property) as a substitute for such payments after the death of the payee spouse.”
6 later decisions quote this exact passage · from the majority“'The committee bill attempts to define alimony in a way that would conform to general notions of what type of payments constitute alimony as distinguished from property settlements and to prevent the deduction of large, one-time lump-sum property settlements.'”
5 later decisions quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.